{"id":55789,"date":"2023-06-07T13:56:55","date_gmt":"2023-06-07T11:56:55","guid":{"rendered":"https:\/\/www.nzp.de\/?p=55789"},"modified":"2026-08-13T13:59:56","modified_gmt":"2026-08-13T11:59:56","slug":"new-legal-form-for-startups-in-austria","status":"publish","type":"post","link":"https:\/\/www.nzp.de\/hun\/uj-jogi-forma-az-osztrak-startupok-szamara\/","title":{"rendered":"\u00daj jogi forma az osztr\u00e1k startupok sz\u00e1m\u00e1ra"},"content":{"rendered":"<p style=\"font-weight: 400;\">V\u00e1ltoz\u00e1sok zajlanak az osztr\u00e1k t\u00e1rsas\u00e1gi jog ter\u00fclet\u00e9n.<\/p>\n<p style=\"font-weight: 400;\">A nemr\u00e9g bemutatott indul\u00f3csomag bevezeti a \u201erugalmas t\u00e1rsas\u00e1got\u201d (#FlexKapG) mint a korl\u00e1tolt felel\u0151ss\u00e9g\u0171 t\u00e1rsas\u00e1gok \u00faj form\u00e1j\u00e1t Ausztri\u00e1ban, azzal a c\u00e9llal, hogy Ausztri\u00e1t vonz\u00f3bb\u00e1 tegy\u00e9k az alap\u00edt\u00f3k sz\u00e1m\u00e1ra.<\/p>\n<p style=\"font-weight: 400;\">A tervezetet 2023. m\u00e1jus 30-\u00e1n tett\u00e9k k\u00f6zz\u00e9, \u00e9s v\u00e1rhat\u00f3an 2023. november 1-j\u00e9n l\u00e9p hat\u00e1lyba.<\/p>\n<p style=\"font-weight: 400;\">Az al\u00e1bbiakban \u00f6sszefoglaltuk az \u00d6n sz\u00e1m\u00e1ra a legfontosabb v\u00e1ltoz\u00e1sokat:<\/p>\n<ul>\n<li>A GmbH minim\u00e1lis alapt\u0151k\u00e9j\u00e9nek 35 000 eur\u00f3r\u00f3l 10 000 eur\u00f3ra t\u00f6rt\u00e9n\u0151 cs\u00f6kkent\u00e9se, amelyb\u0151l legal\u00e1bb 5 000 eur\u00f3t k\u00e9szp\u00e9nzben kell befizetni a t\u00e1rsas\u00e1g alap\u00edt\u00e1sakor.<\/li>\n<li>A munkav\u00e1llal\u00f3i r\u00e9szesed\u00e9s t\u00e1rsas\u00e1gi jogi szab\u00e1lyoz\u00e1sa egy \u00faj r\u00e9szv\u00e9nyoszt\u00e1ly r\u00e9v\u00e9n. A reform lehet\u0151v\u00e9 teszi a t\u00e1rsas\u00e1gi t\u0151ke legfeljebb 25%-j\u00e1t kitev\u0151, t\u00e1rsas\u00e1gi \u00e9rt\u00e9k\u0171 r\u00e9szv\u00e9nyek kibocs\u00e1t\u00e1s\u00e1t. Ezek a r\u00e9szv\u00e9nyek r\u00e9szesed\u00e9si jogokat biztos\u00edtanak, de a k\u00f6zgy\u0171l\u00e9sen szavazati jogot nem biztos\u00edtanak. A munkav\u00e1llal\u00f3i r\u00e9szesed\u00e9s legfontosabb jellemz\u0151i k\u00f6z\u00e9 tartozik az egys\u00e9ges ad\u00f3kulcs, valamint a t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9kokkal \u00e9s a b\u00e9rk\u00f6lts\u00e9gekkel kapcsolatos kedvezm\u00e9nyek. A \u201cstartup munkav\u00e1llal\u00f3i r\u00e9szesed\u00e9s\u201d rendszer felt\u00e9tele t\u00f6bbek k\u00f6z\u00f6tt, hogy a t\u00e1rsas\u00e1g m\u00e9rete egy bizonyos hat\u00e1r alatt maradjon:\n<ul>\n<li>legfeljebb 100 alkalmazott;<\/li>\n<li>legfeljebb 40 milli\u00f3 eur\u00f3s forgalom;<\/li>\n<li>10 \u00e9vn\u00e9l fiatalabb.<\/li>\n<\/ul>\n<\/li>\n<li>A k\u00f6rlev\u00e9l form\u00e1j\u00fa hat\u00e1rozatok megk\u00f6nny\u00edt\u00e9se: az alapszab\u00e1ly el\u0151\u00edrhatja, hogy az \u00edr\u00e1sbeli szavaz\u00e1shoz nem sz\u00fcks\u00e9ges az \u00f6sszes r\u00e9szv\u00e9nyes egyhang\u00fa hozz\u00e1j\u00e1rul\u00e1sa, \u00e9s elegend\u0151 a sz\u00f6veges forma betart\u00e1sa.<\/li>\n<li>A r\u00e9szv\u00e9nyt\u00e1rsas\u00e1gok eset\u00e9ben alkalmazhat\u00f3kkal \u00f6sszehasonl\u00edthat\u00f3 t\u0151keint\u00e9zked\u00e9sek: felt\u00e9teles t\u0151keemel\u00e9s \u00e9s enged\u00e9lyezett t\u0151ke.<\/li>\n<li>A r\u00e9szv\u00e9ny\u00e1truh\u00e1z\u00e1sok \u00e9s a jegyz\u00e9si nyilatkozatok megt\u00e9tel\u00e9re meghatalmazotti okirat \u00fatj\u00e1n is sor ker\u00fclhet.<\/li>\n<li>A t\u00e1rsas\u00e1g saj\u00e1t r\u00e9szv\u00e9nyeinek visszav\u00e1s\u00e1rl\u00e1sa ezent\u00fal az alapt\u0151ke egyharmad\u00e1ig megengedett lesz.<\/li>\n<li>Egyszer\u0171bb \u00e1talakul\u00e1s r\u00e9szv\u00e9nyt\u00e1rsas\u00e1gg\u00e1 vagy GmbH-v\u00e1.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Things are moving in Austrian corporate law. The recently presented startup package introduces the flexible company, or #FlexKapG, as a new form of limited liability company in Austria, with the aim of making Austria a more attractive location for founders. The draft was published on 30 May 2023 and is expected to enter into force [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":55790,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[139],"tags":[],"class_list":["post-55789","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Things are moving in Austrian corporate law. 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